Article 1518 A
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
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Showing 1691–1700 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
…by a deliberation taken under the conditions provided for in I of Article 1639 A bis, institute a 50% allowance applied to the rental value of buildings that are subject to initial taxation from 1 J…
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…r determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to a reduction under the conditions set out in…
…ermined in accordance with this article are increased under the conditions provided for in Article 1518 bis. As from 1st January 1992, the rental value of tangible fixed assets acquired as a result of…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…roperty tax and additional taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
…roperty available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the development and promotion of trade and craft industries.Article 1499 doe…
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